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BU13 <br /> County of Hawaii <br /> Bargaining Unit 13 Settlement Costs <br /> July 1, 2007 (FY08) through June 30, 2009 (FY09) <br /> Annual Affect on <br /> Payroll Cost Base Pav <br /> <br /> Effect on payroll: <br /> <br /> Base pay at 6/30/07 $ 10,451,644 $ 10,451,644 <br /> FY08: 4.0%across-the-board (ATB) increase on July 1, 2007 418,066 418,066 <br /> Step movements from July 1, 2007 to June 30, 2008 71,874 138,204 <br /> Total payroll cost in FY08 10,941,584 <br /> <br /> Base pay at 6/3(1/08 11,007,914 <br /> Base pay at 6/30/08 11,007,914 11,007,914 <br /> FY09: 4.0%across-the-board (ATB) increase on October 1, 2008 330,237 330,237 <br /> Step movements from July 1, 2008 to June 3Q 2009 89,732 165,468 <br /> "M" Slep movements from July 1, 2008 to June 30, 2009 3,580 3,580 <br /> Total payroll cost in FY09 $ 11,431,463 <br /> Base pay at 6/30/09 $ 1],507,]99 <br /> Less base pay at 6/30/07 (10,451,644) <br /> Increase to base pay due to this settlement $ 1,055,555 <br /> FY08 FY09 Total <br /> 201( <br /> )7-08) 20( 08.09) FY08-FY(l9 <br /> Determinatran oftatal ittcreaee in cos! due to proposed contract: <br /> Total payroll cost for fiscal year as per above calculations $ 10,941,584 $ 11,431,463 <br /> Less base pay at beginning of fiscal year 10,451,644 11,007,914 <br /> Total additional cost 489,940 423,549 $ 913,489 <br /> Add affect of prior year increase in base pay - 556,27(1 556,270 <br /> Total increase in regular pay 489,940 979,819 1,469,759 <br /> Non-wage cost items: <br /> Increase breakfast meal allowance from $4.25 to $6.0(1, 7/1/07 168 168 336 <br /> Increase lunch meal allowance from $4.75 to $8.00, 7/1/07 751 751 1,502 <br /> Increase dinner meal allowance from $6.00 to $1QUQ 7/1/07 3,276 3,276 6,552 <br /> Increase nigh( differential from $0.45 to $0.60, 7/1/07 449 449 898 <br /> Increase infra-state per diem from $80.00 to $90.00, 7/]/07 6,300 6,300 12,600 <br /> Increase out-of-state per diem from $130.00 to $145.00, 7/1/07 5,179 5,179 10,358 <br /> Total increased cost subject to fringe benefits 506,063 995,942 1,5(12,005 <br /> Certain fringe benefit costs (28.19%)* 142,659 28Q756 423,415 <br /> Increased costs to be paid during fiscal years 2008-U9 648,722 1,276,698 1,925,4211 <br /> Vacation, sick leave and holidays (21% of total increased cost subject <br /> to fringe benefits) 106,274 209,148 315,422 <br /> Total increased costs $ 754,996 $ 1,485,846 $ 2,240,842 <br /> * Fringe benefits include estimates for overtime, premium pay, hazard pay, standby, temporary assignment, <br /> compensatory time, retirement system, workers' compensation, and unemployment compensation. <br /> Page 5 <br /> <br />